TMI Blog2016 (11) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... , quantity of items manufactured, ledger account confirming payment of job charges, copies of bills, invoices raised on each job workers, TDS certificate towards Income Tax deducted at source etc. Upon perusal of all these documents and evidences the lower authority concluded that the impugned items have been manufactured by various independent job workers in arrangement with the respondent and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in trading. Proceedings were initiated against them for non-payment of Central Excise duty of ₹ 14,68,384/- as they have manufactured various items using brand name of another person thereby rendering themselves ineligible for small scale exemption. The demand originally raised for ₹ 14,68,384/- was confirmed to an amount of ₹ 12,65,848/- by the original authority. On appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be held as manufacturers and liable to excise duty. 3. Ld. Counsel for the respondent submitted that they received various raw materials like leather, rexin and after cutting into repaired patternz send them to job workers for stitching, pasting etc. The finished goods are received back and were duly checked and packed for delivery to M/s Amway India Enterprises. The respondents are not eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of job charges, copies of bills, invoices raised on each job workers, TDS certificate towards Income Tax deducted at source etc. Upon perusal of all these documents and evidences the lower authority concluded that the impugned items have been manufactured by various independent job workers in arrangement with the respondent and in the absence of any evidence placed on record by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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